Articles should normally be as concise as possible and preceded by an abstract of not more than 200 words.

Tables and figures should be numbered consecutively in Arabic numerals with a descriptive caption. Permission to reproduce copyright material must be obtained by the authors before submission and any acknowledgements should be included in the typescript or captions as appropriate.

Notes should be used only where necessary to avoid interrupting the continuity of the text. They should be numbered consecutively and placed at the end of the article before the bibliographic references.

When the reference is to a work of dual or multiple authorship, use only surnames or the abbreviated form, as in ‘Johnson and Kaplan (1987)' or ‘Jones et al. (1976)'. If an author has two references published in the same year, add lower-case letters after the date to distinguish them, as in ‘Roberts (1990a,b)'.

The date of publication used is the date of the source you have referred to. However, when using a republished book, a translation or a modern edition of an older edition, also give the date of the original publication, as in Flint (1988/1968), in order to place the work chronologically and locate it in the reference list. When using a reprinted article, cite date of original publication only, as this both places the work chronologically and locates it in the reference list. (See Format of reference lists for forms of citation in reference list.)

(a) institutions should always be referred to by their full official native title when first mentioned in the text, and by that title or an abbreviation of it thereafter. An English translation may be included, if appropriate, at the first mention, e.g. ‘standard setting is the responsibility of the Conseil National de la Comptabilite´ (CNC – National Accounting Council). The CNC consists of . . .';
(b) articles, book titles, etc., which have been published other than in English should be referred to, where appropriate, using their original title [with English translation provided in square brackets];
(c) where a quotation is used in the text, this should be an English translation, with the foreign language appended as a footnote if this is essential for an understanding of the point, e.g. ‘It is a little different to the extent that it does not consider accounting exclusively as a technique of capturing, recording and manipulating information' (Colasse, 1991 translation).

Article in journal
Nobes, C. W. (2006) Revenue recognition and EU endorsement of IFRS, Accounting in Europe, 3(1), pp. 81–89.

Report
Fitchew, G. E. (1990) Summing up, in Commission of the European Communities, The Future of Harmonization of Accounting Standards Within the European Communities. Brussels.

Article in newspaper
The Times Literary Supplement (1991) The year that shook the world, 23 August 1991, p. 9.

Unpublished
Zito, A. (1994) Epistemic communities in European policy-making, Ph.D. dissertation, Department of Political Science, University of Pittsburgh.

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